A Delphi Study into the Audit Challenges of IT Governance in the Australian Public Sector
Autores:
Omari, Loai Al; Information Security Institute
Queensland University of
Technology
Brisbane, Australia Barnes, Paul; Information Security Institute
Queensland University of
Technology
Brisbane, Australia Pitman, Grant; Information Security Institute
Queensland University of
Technology
Brisbane, Australia
Fecha:
2013-08-22
Publicador:
EJCSIT: Electronic journal of computer science and information technology
Fuente:
Tipo:
Peer-reviewed Article
Tema:
No aplica
Descripción:
Information technology (IT) has been playing a powerful role in creating a competitive advantage for organisations over the past decades. This role has become proportionally greater over time as expectations for IT investments to drive business opportunities keep on rising. However, this reliance on IT has also raised concerns about regulatory compliance, governance and security. IT governance (ITG) audit leverages the skills of IS/IT auditors to ensure that IT initiatives are in line with the business strategies. ITG audit emerged as part of performance audit to provide an assessment of the effective implementation of ITG. This research attempts to empirically examine the ITG audit challenges in the public sector. Based on literature and Delphi research, this paper provides insights regarding the impact of, and required effort to address these challenges. The authors also present the ten major ITG audit challenges facing Australian public sector organisations today.